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The player who draws the Income Tax curse must discard an item. Each other player must discard an item (or items) of at least as much value as the player who drew Income Tax. If that player discards a Huge Rock, what must the other players discard?

1 Answer
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An item is any treasure card that has a GP value or no value in the bottom right corner. In this case, yes, the equivalent to "No Value" is 0 gold.

You must discard a card to satisfy Income Tax. Since the Huge Rock has no value, you must discard at least one card with a value of at least 0, so basically any item will work (note that cards like Impressive Title don't even state "No Value", so it's not an item).